Search the Pension Law Library

21. 75 FR 8796 — Civil Penalties Under ERISA Section 502(c)(8)
    ERISAFinal Rules (FR)Feb 26, 2010related by meaning
    …s multiemployer plans to delay temporarily their endangered or critical status under section 305 of ERISA. Section 204 of WRERA provides that a multiemployer plan may, for its first plan year beginning during the period from October 1, 2008, through September 30, 2009, elect to keep its status for the plan year precedi…
22. Treas. Reg. § 11.412(c)-7(b) — Election to treat certain retroactive plan amendments as made on the first day of the plan year.
    IRCRegulationsDec 30, 2015
    …ached to the annual return relating to minimum funding standards required to be filed under section 6058 with respect to the plan year to which the election relates. (b)(2) (2) In the event that an amendment to which paragraph (a) of this section applies is adopted after the filing of the annual return required under s…
23. ERISA § 4219(b)(2)(B)(iii) (29 U.S.C. § 1399) — Notice, collection, etc., of withdrawal liability
    PBGCCode / StatuteJan 6, 2017related by meaning
    (b)(2)(B)(iii) (iii) the reason for any change in the determination of the employer's liability or schedule of liability payments.
24. 84 FR 37508 — Definition of “Employer” Under Section 3(5) of ERISA-Association Retirement Plans and Other Multiple-Employer Plans
    ERISAFinal Rules (FR)Jul 31, 2019related by meaning
    …d/or the employees of other members of the controlled group to be an employer within the meaning of ERISA section 3(5). Back to Citation 52.  58 FR 51735 (Oct. 4, 1993). Back to Citation 53.  76 FR 3821 (Jan. 21, 2011). Back to Citation 54.  Jack VanDerhei, “EBRI Retirement Security Projection Model®(RSPM)—Analyzing Po…
25. ERISA § 206(a)(3) (29 U.S.C. § 1056) — Form and payment of benefits
    ERISACode / StatuteJan 6, 2025related by meaning
    (a)(3) (3) the participant terminates his service with the employer.
26. ERISA § 507(b) (29 U.S.C. § 1137) — Administration
    ERISACode / StatuteJan 8, 2008related by meaning
    (b) (b) Omitted.
27. 80 FR 21928 — Definition of the Term “Fiduciary”; Conflict of Interest Rule-Retirement Investment Advice
    ERISAProposed Rules (FR)Proposed Apr 20, 2015related by meaning
    … Labor, 2014. Back to Citation 13.  As discussed below in Section E. Coverage of IRAs and Other Non-ERISA Plans, in recognition of differences among the various types of non-ERISA plan arrangements described in Code section 4975(e)(1)(B) through (F), the Department solicits comments on whether it is appropriate for the…
28. 86 FR 51284 — Annual Reporting and Disclosure
    ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
    …ey would have filed if they had chosen to file the Form 5500-SF. Back to Citation 51.  Section 1 of ERISA states the “Congressional findings and declaration of policy.” Of relevance to our consideration of these alternatives, section (b) states, in relevant part: “It is hereby declared to be the policy of this chapter …
29. 78 FR 13781 — Filings Required of Multiple Employer Welfare Arrangements and Certain Other Related Entities
    ERISAFinal Rules (FR)Mar 1, 2013related by meaning
    …n the occurrence of specified events. While the language in section ( printed page 13785) 101(g) of ERISA only applies to non-plan MEWAs, these final rules preserve the structure promulgated as part of the 2003 regulation, which required both plan and non-plan MEWAs to file the Form M-1, based on authority found in sec…
30. 81 FR 21139 — Amendment to Prohibited Transaction Exemption (PTE) 75-1, Part V, Exemptions From Prohibitions Respecting Certain Classes of Transactions Involving Employee Be…
    ERISAFinal Rules (FR)Apr 8, 2016related by meaning
    …v/​ebsa. Regulation Defining a Fiduciary As explained more fully in the preamble to the Regulation, ERISA is a comprehensive statute designed to protect the interests of plan participants and beneficiaries, the integrity of employee benefit plans, and the security of retirement, health, and other critical benefits. The…
31. 90 FR 4192 — Voluntary Fiduciary Correction Program
    ERISAFinal Rules (FR)Jan 15, 2025related by meaning
    …and refer, where appropriate, civil and criminal violations related to the provisions of Title I of ERISA and other related Federal laws, including the detection, investigation, and appropriate referrals of related violations of Title 18 of the United States Code. Back to Citation 58.  Section 3003(c) provides that, wh…
32. ERISA § 4221(f)(3)(A) (29 U.S.C. § 1401) — Resolution of disputes
    PBGCCode / StatuteJan 6, 2017related by meaning
    (f)(3)(A) (A) In general .—The term "small employer" means any employer which, for the calendar year in which the transaction referred to in paragraph (1)(B) occurred and for each of the 3 preceding years, on average— (f)(3)(A)(i) (i) employs not more than 500 employees, and (f)(3)(A)(ii) (ii) is required to make contr…
33. 87 FR 31133 — Annual Information Return/Reports
    IRCFinal Rules (FR)May 23, 2022
    …ry Authority Accordingly, pursuant to the authority in sections 101, 103, 104, 109, 110 and 4065 of ERISA and sections 6058 and 6059 of the Code, the Form 5500 Annual Return/Report and the instructions thereto are proposed to be amended as set forth herein. Signed at Washington, DC, this 9th day of May, 2022. Ali Khawa…
34. 89 FR 32260 — Amendment to Prohibited Transaction Exemption 2020-02
    ERISAFinal Rules (FR)Apr 25, 2024related by meaning
    …number). SUPPLEMENTARY INFORMATION: Background The Employee Retirement Income Security Act of 1974 (ERISA) provides, in relevant part, that a person is a fiduciary with respect to a plan to the extent they render investment advice for a fee or other compensation, direct or indirect, with respect to any moneys or other …
35. T.C. Memo. 2013-45 — Alan R. & Toni A. Pinn v. Commissioner
    IRCCourt RulingsFeb 11, 2013
    …nancial Information. See 29 U.S.C. sec. 1023(a)(1); 29 C.F.R. secs. 2520.103-1, 2520.103-10 (2002). ERISA also required the Trust to hire an "independent qualified public accountant" to opine as to whether the required schedules (including Schedule H) were presented in conformity with generally accepted accounting prin…
36. ERISA § 4208(a)(2)(C)(iii) (29 U.S.C. § 1388) — Reduction of partial withdrawal liability
    PBGCCode / StatuteJan 4, 1995related by meaning
    (a)(2)(C)(iii) (iii) the employer shall continue to make the partial withdrawal liability payments as they are due.
37. 103 T.C. 200; 103 T.C. No. 13 — Rubin v. Commissioner
    IRCCourt RulingsAug 15, 1994
    …tions, and operations, required to be reported on Form 5500 and Schedule B may be amended. See sec. 6058; sec. 301.6058-l(a)(3), Proced. & Admin. Regs.
38. 86 FR 51488 — Proposed Revision of Annual Information Return/Reports
    ERISAProposed Rules (FR)Proposed Sep 15, 2021related by meaning
    he applicable annual reporting requirements under Title I of ERISA and the Department's implementing regulations.[2] Filing of a ( printed page 51489) Form 5500 or Form 5500-SF, together with the required attachments and schedules in accordance with the instructions, by plan administrators, employers, and certain other…
39. 76 FR 18649 — Technical Revisions to Actuarial Information on Form 5500 Annual Return/Report for Pension Plans Electing Funding Alternatives Under Pension Relief Act of 2010
    ERISAFinal Rules (FR)Apr 5, 2011
    …umbers. SUPPLEMENTARY INFORMATION: I. Background A. Annual Reporting Sections 101, 104, and 4065 of ERISA, 29 U.S.C. 1021, 1024 and 1365, sections 6058(a) and 6059(a) of the Code, 26 U.S.C. 6058(a) and 6059(a), and the regulations issued under those sections, impose annual reporting and filing obligations on pension an…
40. ERISA § 521(g) (29 U.S.C. § 1151) — Administrative summary cease and desist orders and summary seizure orders against multiple employer welfare arrangements in financially hazardous condition
    ERISACode / StatuteJan 6, 2025related by meaning
    (g) (g) Exception This section shall not apply to any plan or arrangement that does not fall within the meaning of the term "multiple employer welfare arrangement" under section 1002(40)(A) of this title.